Ms Avdesh Printers v. Union of India and Others

Punjab & Haryana HC3 Jul 2026CWP/19746/2026

Case brief

AI extract

What is this about?

CWP-19746 of 2026, M/S Avdesh Printers v. Union of India and others, High Court of Punjab & Haryana at Chandigarh, decided 03.07.2026 (Ashwani Kumar Mishra, Acting Chief Justice, with Rohit Kapoor, Judge). GST writ petition challenging Section 16(2)(c) and Section 74 penalty of the Central GST Act, 2017; tax already paid; alternative remedy under Section 107; disposal with liberty to approach the Appellate Tribunal and immunity from limitation objection on appeal; no precedents cited; no monetary figures stated.

What did the court decide?

Liberty to the petitioner to file an appeal before the Appellate Tribunal; such appeal to be entertained and considered on its own merits without any objection as to limitation. ¶¶30

Ms Avdesh Printers Vs Union of India and Others — GST and Indirect Tax | Punjab & Haryana HC (2026)

What the court decided

AI extract

Outcome

Liberty to the petitioner to file an appeal before the Appellate Tribunal; such appeal to be entertained and considered on its own merits without any objection as to limitation.

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Issue for consideration

Whether the writ petition challenging the levy of penalty under Section 74 of the Central GST Act, 2017 ought to be entertained notwithstanding the availability of an alternative statutory appellate remedy.

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Court's answer

The petitioner's grievance is confined to the levy of penalty, and the petitioner has an adequate and efficacious alternative remedy under Section 107 of the Act of 2017.

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Ratio / Principle

The appropriate remedy available to the petitioner is to approach the Appellate Tribunal.

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Key takeaways

If an appeal is filed by the petitioner before the Appellate Tribunal, it shall be entertained and considered on its own merits, without raising any objection with regard to limitation.ratio¶¶29
The petition is disposed of without expressing any opinion on the merits of the case, with liberty to the petitioner to avail the remedy before the Appellate Tribunal.ratio¶¶30

Detailed headnote1 paragraphs

M/S Avdesh Printers raised a challenge to Section 16(2)(c) of the Central GST Act, 2017 and to penalty invoked under Section 74 of that Act together with the orders passed pursuant thereto, but its grievance was confined to the levy of penalty, the amount of tax etc. having already been paid. The respondents objected that the petition ought not to be entertained in view of the statutory remedy, and this objection remained undisputed. Since the petitioner had an adequate and efficacious alternative remedy under Section 107 of the Act of 2017, the Court held that the appropriate remedy was to approach the Appellate Tribunal. Without expressing any opinion on the merits, the petition was disposed of with liberty to the petitioner to avail that remedy, with a protective direction that any appeal so filed before the Appellate Tribunal would be entertained and considered on its own merits without raising any objection with regard to limitation.

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CWP-19746 of 2026

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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CWP-19746 of 2026

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Date of decision: 03.07.2026

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M/S AVDESH PRINTERS

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….Petitioner

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V/S

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UNION OF INDIA AND OTHERS

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… Respondents

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CORAM: HON’BLE MR. JUSTICE ASHWANI KUMAR MISHRA, ACTING CHIEF JUSTICE

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HON’BLE MR. JUSTICE ROHIT KAPOOR, JUDGE

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Present: Ms. Muskaan Gupta, Advocate and Mr. Vivek Sharma, Advocate for the petitioner.

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Mr. Naman Jain, Senior Standing Counsel and Ms. Vaishalli Jain, Advocate for respondent no.1/UOI.

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Mr. Ajay Jagga, Addl. Standing Counsel, and Mr. Aryaman Jagga, Advocate for respondents no. 2 and 3/U.T. Chandigarh.

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Ms. Samdisha Kaur, Assistant Advocate General, Punjab.

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ASHWANI KUMAR MISHRA, ACTING CHIEF JUSTICE (Oral)

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This petition though raises challenge to the Section 16(2)(c) of the Central GST Act, 2017 (for short ‘Act of 2017’) as well as penalty invoking under Section 74 of the Act and the orders passed pursuant thereto, but we find that the grievance of the petitioner is confined only to the extent of levy of penalty.

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The amount of tax etc. has already been paid and insofar as the levy

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of penalty is concerned, the petitioner has an adequate and efficacious alternative remedy under Section 107 of the Act of 2017.

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KAMAL GANDHI 2026.07.08 09:58 I attest to the accuracy and integrity of this document

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CWP-19746 of 2026

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On the other hand, learned counsel appearing for the respondents

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has submitted that the present petition ought not to be entertained in view of the availability of the aforesaid statutory remedy.

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Although various submissions have been advanced on behalf of the petitioner, the objection raised by the respondents that, in essence, the petitioner’s grievance is confined to the levy of penalty remains undisputed.

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In that view of the matter, the appropriate remedy available to the petitioner is to approach the Appellate Tribunal.

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In the peculiar facts and circumstances of the case, we provide that if an appeal is filed by the petitioner before the Appellate Tribunal, the same shall be entertained and considered on its own merits, without raising any objection with regard to limitation.

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Accordingly, without expressing any opinion on the merits of the case, present petition is disposed of with liberty to the petitioner to avail the aforesaid remedy before the Appellate Tribunal.

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( ASHWANI KUMAR MISHRA ) ACTING CHIEF JUSTICE

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(ROHIT KAPOOR) JUDGE

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03.07.2026

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Kamal Gandhi

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Whether speaking/reasoned Yes/No Whether reportable Yes/No

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KAMAL GANDHI 2026.07.08 09:58 I attest to the accuracy and integrity of this document

Ms Avdesh Printers v. Union of India and Others

Case brief

What is this about?

What did the court decide?

Ms Avdesh Printers v. Union of India and Others

Case brief

What is this about?

What did the court decide?

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What the court decided

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Statutes considered

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